Seeks to exempt certain portion of tax on specified old and used Motor Vehicles from GST under section 11 of the WBGST Act, 2017.

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..... of January, 2018. No. 08/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt the State tax on intra-state supplies .....

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..... (2) (3) (4) 1. 8703 Old and used, petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be .....

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..... xceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4. 87 All Old and used Vehicles other than those mentioned from serial No. 1 to serial No.3 6% Explanation For the purposes of this notification, (i) in case of a registered person who has claimed depreciation under .....

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